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BBR: Brazilian Business Review, 2023 Business sectors may be affected by changes in their activity levels. For this reason, the administration requires tools that allow to show the impact on its profitability. The asymmetry in the behavior of the costs of companies belonging to the economic
Juan Carlos Aguirre-Quezada +3 more
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Sticky cost determinants: Which one has the stronger impact?
The Indonesian Accounting Review, 2022 Sticky cost is a phenomenon that can occur in companies and it is an unbalanced response of costs to changes in output. Since it can reduse company profits, it should not occur.
Michelle Soegiharto, Dyna Rachmawati
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An Empirical investigation of Inventory Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Recent research shows that expenses and assets change much less when income decreases than they do when income increases. Assets and expenses which behave in this manner are referred to as "sticky".
Gholamreza Karami +2 more
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Sticky Costs Behavior and Earnings Management
BBR: Brazilian Business Review, 2019 This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research.
Alini da Silva +3 more
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Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2014 One of the primary assumptions in accounting industries is to expect an increase (decrease) in cost of production is proportion to increase (decrease) in sales revenue.
Majid Zanjirdar +2 more
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Revista Contemporânea de Contabilidade, 2022 O estudo teve o objetivo de identificar como as informações sobre o comportamento assimétrico dos custos podem ser usadas para a análise de custos de concorrentes no segmento de vestuário.
José Augusto Sousa de Melo +3 more
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Are Middle Managers’ Cost Decisions Sticky? Evidence from the Field
Economic and Business Review, 2019 Anderson, Banker, and Janakiraman (2003) show that costs are “sticky” (i.e., costs change relatively less when sales decrease than when sales increase) because managers are reluctant to cut resources when sales decrease.
Byunghoon Jin, John C Cary
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Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [PDF]
مجله دانش حسابداری, 2014 The aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange.
Seyed Hosein Sajadi +2 more
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The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [PDF]
Iranian Journal of Accounting, Auditing & FinanceThis paper examines the impact of managers’ stock incentives on changes in sales and selling, general, and administrative (SG&A) costs, which can help determine whether SG&A costs are sticky or non-sticky.
Sana Forsat, Ali Ashtab, Parviz Piri
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Sticky cost behavior of bank’s executive compensation in four South East Asian countries
Journal of Economics, Business & Accountancy Ventura, 2017 Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it ...
Etik Kresnawati +2 more
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